Каменський дмитро васильович


F.2d 394 (8th Cir. 1935), cert. denie



жүктеу/скачать 456.5 Kb.
бет4/4
Дата12.07.2016
өлшемі456.5 Kb.
#195268
1   2   3   4
, 80 F.2d 394 (8th Cir. 1935), cert. denied, 297 U.S. 709 (1936).

  • Goldfine v. United States, 300 F2d 260, 262 (1st Cir. 1962).

  • Governmental Attempts to Stem the Rising Tide of Corporate Tax Shelters // Harvard Law Review. – 2004. – № 117. – P. 2249.

  • Hall J. General Principles of Criminal Law. 2nd ed. / John Hall. – Indianapolis, 1960. – 618 p.

  • Henning P. The Conundrum of Corporate Criminal Liability: Seeking a Consistent Approach to the Constitutional Rights of Corporations in Criminal Prosecutions / P. Henning // Tennessee Law Review. – 1995. – № 63. – P. 793–886.

  • Holland v. United States, 348 U.S. 121, 125 (1954).

  • Individual Taxation / M. Hutton, S. Jones, W. Kulsrud and others; General editors J. Pratt, W. Kulsrud. – Chicago : IRWIN, 1998.

  • Ingram v. United States, 360 U.S. 672 (1959).

  • Internal Revenue Code / United States Code Service. Lawyers
    Edition, 2009. – 986 p.

  • IRS Form 1099, 2003. [Електронний ресурс]. – Режим доступу до сайту : http://www.irs.gov/pub/irs-pdf/f1099msc.pdf.

  • IRS CI FY00 National Operations’ Annual Report. [Електронний ресурс]. – Режим доступу до сайту : http://www.irs.gov/ci.

  • Jacinto J. Tax Violations / J. Jacinto, J. Fitzmaurice // American Criminal Law Review. – 2008. – № 2. – P. 995–1037.

  • James v. United States, 366 U.S. 213, 221 (1961).

  • Joint Committee on Taxation, Study of Present-law Taxpayer Confidentiality and Disclosure Provisions as Required by Section 3802 of the Internal Revenue Service Restructuring and Reform Act of 1998 (January 28, 2000), Volume 1 : Study of General Disclosure Provisions (JCS-1-00).

  • Jones L. Protecting Yourself from the IRS / L. Jones, J. Ross, L. Runnels // Tax Practice & Procedure. – April – May, 2002. – P. 2–9.

  • Kostelanetz B. Criminal Aspects of Tax Fraud Cases. 3-d ed. / B. Kostelanetz, L. Bender. – Philadelphia: American Law Institute, 1980. – P. 47–58.

  • Leonnig С. Bailed-Out Firms Have Tax Havens, GAO Finds / C. Leonning // The Washington Post. – 2009. – January 17. – P. D1–D2.

  • Minassian M. U. S. Tax Laws / Michael Minassian. – [Електронний ресурс]. – Режим доступу до сайту : http://biztaxlaw.about.com.

  • McGowen D., O’Day D., North K. Criminal Tax Fraud. 2nd ed. Vol. 1 / D. McGowen D., D. O’Day D., K. North. – Charlottesville: The Michie Company, 1994. – 459 p.

  • Model Penal Code: Sentencing. Discussion Draft № 2 / The American Law Institute. – April 8, 2009. – 177 p.

  • Morgan P. Tax Procedure and Tax Fraud in a Nutshell / Patricia Morgan. – St. Paul, Minn. : West Group, 1999. – 376 p.

  • Nelson A. Vargas-Padilla. The Immigration Consequences of Criminal Conduct / A. Nelson // Criminal Law Brief. American University Washington College of Law. – 2007. – № 3. – P. 24–37.

  • Neubauer D. America’s Courts and the Criminal Justice System / David Neubauer. – 3-d ed. – California : Brooks / Cole Publishing Company, 1988. – 464 p.

  • Nissman D. M. Interview with Assistant Attorney General Loretta C. Argrett, Tax Division / D. M. Nissman // United States Attorneys’ Bulletin. –

    April 1998. – Volume 46, № 3. – P. 2–10.

    1. Nonfiler Enforcement – Criminal Investigation (CI). [Електронний ресурс]. –

    Режим доступу до сайту : http://www.irs.gov/compliance/enforcement/ article/0,,id=130623,00.html.

    1. Office of Legal Policy of the United States Department of Justice, Decriminalization of Regulatory Violations (1983). [Електронний ресурс]. – Режим доступу до сайту : // http://www.usdoj.gov/opl.

    2. O’Sullivan J. Federal White Collar Crime: Cases and Materials. 3-d ed. / Julia O’Sullivan. – St. Paul, MN: Thomson/West, 2007. – 1154 p.

    3. Podgor E. Tax Fraud – Mail Fraud: Synonymous, cumulative or diverse? / E. Podgor // University of Cincinnati Law Review. – 1989. – № 57. – P. 903–932.

    4. Podgor E. White Collar Crime in a Nutshell / E. Podgor, J. Israel. – St. Paul, Minn. : West Group, 1997. – 452 p.

    5. Principles of Federal Prosecution of Business Organizations. [Електронний ресурс]. – Режим доступу до сайту : http://www.usdoj.gov/dag/cftf/ corporate_guidelines.htm.

    6. Ratzlaf v. United States, 114 S. Ct. 655 (1994).

    7. RIA Federal Tax Handbook / K. Behrens, C. Fuerst, D. McMahon and others. – New York : Thomson RIA, 2007. – 866 p.

    8. Richmond G. L. Federal Tax Research: Guide to Materials and Techniques / Gail Levin Richmond. – New York: Foundation Press, 2007. – 381 p.

    9. Robinson P. Criminal Law / Patrick Robinson. – New York: Aspen Law & Business, 1997. – 833 p.

    10. Saltzman M. IRS Practice and Procedure. 2-nd ed. / Michael Saltzman. – Valhalla, NY: Warren, Gorham & Lamont of RIA, 2003.

    11. Schneeman A. The Law of Corporations, Partnerships, and Sole Proprietorships. 2nd ed. / Arthur Schneeman – New York: Delmar Publishers, 1997. – 656 p.

    12. Spies v. United States, 317 U.S. 492, 499 (1943).

    13. State v. Christy Pontiac-GMC, Inc., 354 N.W. 2d 17, 18-20 (Minn. 1984).

    14. Taglianetti v. United States, 398 F.2d 558, 562-563 (1st Cir. 1968) (footnotes omitted), aff’d on another issue, 394 US 316 (1969).

    15. Tax Division Directives and Memoranda. [Електронний ресурс]. – Режим доступу до сайту : http://www.usdoj.gov/tax/readingroom/2001ctm/03ctax.htm#52.

    16. Tax Division Directives and Memoranda. [Електронний ресурс]. – Режим доступу до сайту : http://www.usdoj.gov/tax/readingroom/2001ctm/03ctax.htm# CIVIL%20SETTLEMENTS.

    17. Tax Division Home Page (Appellate Section). [Електронний ресурс]. – Режим доступу до сайту : // www.usdoj.gov/tax.

    18. Tax Facts 1. – Cincinnati, Ohio : The National Underwriter Company,

    1997. – 785 p.

    1. The American Law Institute. Model Penal Code. Proposed official draft. Phil., 1962. – 354 p.

    2. The Bluebook. A Uniform System of Citation. Eighteenth Edition. – Cambridge, MA: The Harvard Law Review Association, 2005. – 416 p.

    3. The Department of Justice Manual. 2nd Ed. Volume 2A. – Chicago: Wolters Kluwer, 2009.

    4. Townsend J. Tax Crimes Materials / John Townsend. – Houston: Townsend & Jones, L.L.P, 2001. – 229 p.

    5. Townsend J. Federal Tax Crimes / John Townsend. – Houston : Townsend & Jones, L.L.P, 2002. – 493 p.

    6. Townsend J. Federal Tax Procedure / John Townsend. – Houston : Townsend & Jones, L.L.P, 2003. – 460 p.

    7. Townsend J. The Fastowian Bargain: Analysis of the Fastow Plea Agreements / John Townsend. – Houston, 2004. – 58 p.

    8. Underreported Taxable Income: The problem and Possible Solutions. – Federal Taxation Division. – January, 1983. – 54 p.

    9. United States Department of Justice Tax Division. [Електронний ресурс]. – Режим доступу до сайту : http://www.usdoj.gov/tax/TaxOrgCht.htm.

    10. United States Sentencing Comission Guidelines Manual (September 18, 2007). –

    Washington, D.C. : U.S.S.C., 2007. – 661 p.

    1. United States v. Badwan, 449 U.S. 1124 (1981).

    2. United States v. Bank of New England, N. A., 821 F.2d 844, 855 (1st Cir. 1987).

    3. United States v. Becker, 965 F.2d 383, 386 (7th Cir. 1992), cert. denied, 113 S. Ct. 1411 (1993).

    4. United States v. Bishop, 412 U.S. 346 (1973).

    5. United States v. Bliss, 735 F.2d 294, 301 (8th Cir. 1984).

    6. United States v. Burdick, 221 F.2d 932, 934 (3d Cir.), cert. denied, 350 U.S. 831 (1955).

    7. United States v. Campbell, 777 F. Supp. 1259 (W.D.N.C. 1991).

    8. United States v. Campbell, 491 F.3d 1306, 1309 –1310 (11th Cir. 2007).

    9. United States v. Carlton. 512 U.S. 26 (1994).

    10. United States v. Carriger, 592 F.2d 312, 313 (6th Cir. 1979).

    11. United States v. Causey, 835 F.2d 1289, 1292 (9th Cir. 1987).

    12. United States v. Citron, 783 F.2d 307 (2d Cir. 1986).

    13. United States v. Claiborne, 765 F2d 784 (9th Cir. 1985), cert. denied, 475 U.S. 1120 (1986).

    14. United States v. Costello, 221 F.2d 668, 675 (2d Cir. 1955), aff'd, 350 U.S. 359 (1956).

    15. United States v. Daniel, 956 F.2d 540, 542 (6th Cir. 1992).

    16. United States v. Dyer, 922 F.2d 105, 108 (2d Cir. 1990).

    17. United States v. Dykstra, 991 F.2d 450, 453 (8th Cir. 1993).

    18. United States v. Farris, 517 F.2d 226, 227-29 (7th Cir.), cert. denied, 423 U.S. 892 (1975).

    19. United States v. Garber, 607 F.2d 92 (5th Cir. 1979).

    20. United States v. Goldberger & Dubin, P.C., 935 F.2d 501 (2d Cir. 1991).

    21. United States v. Goodyear, 649 F.2d 226 (4th Cir. 1981).

    22. United States v. Greenberg, 735 F.2d, 29, 31 (2d Cir. 1984).

    23. United States v. Helmsley, 941 F2d 71 (2d Cir.), cert. denied, 112 S. Ct. 1162 (1992).

    24. United States v. Kelly, 147 F.3d 172 (2d Cir. 1998).

    25. United States v. King, 563 F.2d 559 (2d Cir.), cert. denied, 435 US 918 (1977).

    26. United States v. Klein, 247 F.2d 908, 915 (2d Cir. 1957), cert. denied, 355 U. S. 924 (1958).

    27. United States v. Leonard, 37 F3d 32 (2d Cir. 1994).

    28. United States v. Lewis, 671 F.2d 1025, 1028 (7th Cir. 1982).

    29. United States v. Locascio, 6 F3d 924 (2d Cir. 1993).

    30. United States v. Long, 618 F.2d 74, 75 (9th Cir. 1980).

    31. United States v. Mackey, 571 F.2d 376 (7th Cir. 1978).

    32. United States v. Marashi, 913 F.2d 724 (9th Cir. 1990).

    33. United States v. Marchant, 774 F.2d 888, 892 (8th Cir. 1985), cert. denied, 475 U.S. 1012 (1986).

    34. United States v. McGrath, 558 F2d 1102 (2d Cir.), cert. denied, 434 U.S. 1064 (1977).

    35. United States v. McMullen, 516 F.2d 917, 921 (7th Cir.1975).

    36. United States v. Merriwether, 329 F. Supp. 1156, 1159 (S.D. Ala. 1971), aff'd, 469 F.2d 1406 (5th Cir. 1972).

    37. United States v. Mitchell, 985 F.2d 1275, 1277 (4th Cir. 1993).

    38. United States v. Murdock, 290 U.S. 389, 398 (1933).

    39. United States v. Pirro, 212 F.3d 86 (2d Cir. 2000).

    40. United States v. Pomponio, 429 U.S. 10 (1976).

    41. United States v. Popkin, 943 F.2d 1535, 1539 (11th Cir. 1991).

    42. United States v. Randolph, 588 F.2d 931, 932-33 (5th Cir. 1979).

    43. United States v. Robinson, 974 F.2d 575, 578 (5th Cir. 1992).

    44. United States v. Schafer, 580 F.2d 774, 777 (5th Cir.), cert. denied, 439 U.S. 970 (1978).]

    45. United States v. Segal, 867 F.2d 1173, 1179 (8th Cir. 1989).

    46. United States v. Shorter, 809 F.2d 54, 56-57 (D.C. Cir.), cert. denied, 484 U.S. 817 (1987).

    47. United States v. Shortt Accountancy Corp, 478 U.S. 1007 (1986).

    48. United States v. Stafoff, 260 US 477, 480 (1923).

    49. United States v. Stevenson, 540 F. Supp. 93, 95 (Del. 1982).

    50. United States v. Tucker, 686 F.2d 230 (5th Cir.), cert. denied, 459 U.S. 1071 (1982).

    51. United States v. Williams, 644 F.2d 696, 699 (8th Cir. 1981).

    52. United States v. Winfield, 960 F.2d 970, 973 (11th Cir. 1992).

    53. Urquhart E. Handling Investigations Involving Civil and Criminal Tax Cases / E. Urquhart, S. Martinez // South Texas Law Review. – 2003. – № 45. – P. 196 – 201.

    54. Watson C. Tax Procedure and Tax Fraud in a Nutshell. 3-d ed. / Christina Watson. – St. Paul, Minn. : West Group, 1999. – 431 p.

    55. Webster W. Review of the Internal Revenue Service’s Criminal Investigation Division / William Webster. – Washington, D.C. : Department of the Treasury, Internal Revenue Service. – 1999. – 134 p.

    56. Willingham v. United States, 289 F.2d 283, 287 (5th Cir.), cert. denied, 368 U.S. 826 (1961).

    57. Written Testimony of the Staff of the Joint Committee on Taxation on the Report of Investigation of Enron Corporation and Related Entities Regarding Federal Tax and Compensation Issues, and Policy Recommendations. Presented by Lindy L. Paull, Chief of Staff of the Joint Committee on Taxation // Senate Committee on Finance. – February 13, 2003. – JCX-10-03. – 36 p.


    жүктеу/скачать 456.5 Kb.

    Достарыңызбен бөлісу:
    • 1   2   3   4



    ©dereksiz.org 2024
    әкімшілігінің қараңыз
        Басты бет